From Albert Gallatin
Treasury Department April 8th. 1802
I have the honor to enclose a copy of an Act, in relation to the Direct Tax, passed a few days ago, and a letter of Edward Croft, lately appointed a Commissioner for the first division of South carolina.
The last section of the Act, was introduced on my particular suggestion, and with a view to the completion of the assessment in South Carolina; & I now respectfully submit to you the propriety of making the contemplated allowance to the inspectors, whenever the commissioners shall think it necessary, and to the commissioners at all events, provided, that the same shall not in any case have a retrospective effect.
I have the honor to be with great respect Sir, Your most obedt. Servt.
RC (DLC); in a clerk’s hand, signed by Gallatin; at foot of text: “The President of the United States”; endorsed by TJ as received from the Treasury Department on 9 Apr. and “S. Carola Direct Tax” and so recorded in SJL. Enclosures: (1) “An Act to amend an act, intituled ‘An act to lay and collect a direct tax within the United States,’” 16 Mch. 1802 (Tr not found, but see U.S. Statutes at Large description begins Richard Peters, ed., The Public Statutes at Large of the United States … 1789 to March 3, 1845, Boston, 1855–56, 8 vols. description ends , 2:138–9). (2) Edward Croft’s letter has not been found, but see John Drayton to TJ, 22 Feb., for his appointment.
The LAST SECTION of the enclosed act gave the Treasury secretary, under the direction of the president, the authority to augment the compensation of the commissioner and the principal and assistant assessors, in any division where it was found necessary in order to carry the Direct Tax into effect. The assessors or INSPECTORS were allowed up to $3 per day and the commissioners $5. Under the act of 1798, the commissioners received $3 per day and the principal and assistant assessors up to $1.50 (U.S. Statutes at Large description begins Richard Peters, ed., The Public Statutes at Large of the United States … 1789 to March 3, 1845, Boston, 1855–56, 8 vols. description ends , 1:590–1; 2:138–9).